New social security contributions in Bulgaria from 1 August 2026: what changes for self-insured persons, management contracts and employees on employment contracts

The contribution rates themselves remain unchanged, but the financial «boundaries» are shifting substantially — the minimum and maximum bases on which those percentages are charged.

Let us look at how these changes will affect the pockets of the different categories: self-insured persons (SOL), managers under management contracts (DUK) and ordinary staff on employment contracts.

The main changes in figures

• The minimum insurable income for the self-employed (SOL) rises to EUR 620.20 (previously EUR 550.66). It is now officially equal to the country’s minimum wage.
• The maximum insurable income (the ceiling) for all categories increases to EUR 2300 (instead of the previous EUR 2111.64).

Self-insured persons (SOL)

For freelancers, owners of an EOOD (single-member LLC)/OOD (LLC) without a DUK and members of the liberal professions, this change means a direct increase in monthly costs.

• Who will feel the change? Absolutely all self-insured persons who declared the minimum threshold, as well as those whose actual income was hitting the previous «ceiling».
• What does it mean in practice? The amount of the contribution depends on whether you are insured for sick leave (the «General illness and maternity» fund) or pay only the basic pension and health contributions.

How the minimum monthly costs for self-insured persons will rise:

• Without sick leave cover (rate ~27.8%): the minimum contribution will rise from about EUR 153 to EUR 172.40 per month.
• With sick leave cover (rate ~31.3%): the minimum contribution will rise from about EUR 172 to EUR 194.10 per month.

If, as a self-insured person, you earn a lot and have been allocating a high income at the end of the year (annual equalisation), your maximum annual limit on which contributions are charged will now be calculated using the new ceiling of EUR 2300 for the months from August onwards.

Management and control contracts (DUK)

In Bulgaria, directors and company managers working under a DUK are treated, for social security purposes, in the same way as employees on employment contracts. Taxes and contributions here are split between the company and the manager (around 32.7% – 33.4% in total).

• Low and medium incomes: For those whose DUK remuneration is tied to the minimum thresholds by sector, costs will rise only slightly, in line with the indexation of the minimum thresholds (by 5% on average).
• High incomes (above EUR 2111.64): Directors with high salaries will feel the shift of the «ceiling». Previously, no contributions at all were payable on amounts above EUR 2111.64. Now the «contribution-free» zone starts only at EUR 2300.

The maximum total cost (company + director) of contributions under a single DUK will rise from about EUR 705 to EUR 768 per month.

Employees on employment contracts (Трудови договори)

Here the effect depends directly on the level of your gross salary.

Option A: Salary up to EUR 2111

For employees with average incomes nothing will change. If you earn, for example, EUR 1,500 gross, your social security contributions (and your employer’s costs for you) will stay the same, since you do not reach the amended limits.

Option B: Salary from 2111 to 2300 euros and above

Employees with high salaries (especially in IT, outsourcing and senior management) and their employers will face an additional financial burden.

• For the employee (deducted from salary): About 13.8% is withheld from your gross salary for social security contributions. Because the ceiling has been raised to 2300 euros, your take-home (net) pay will be roughly 26 euros lower, since the base for withholding has been widened.
• For the employer (company costs): On top of the gross salary the employer pays about 19% in insurance contributions. Because of the higher limit, the company’s costs for one high-earning employee will rise by roughly 35-36 euros per month.

Summary of the changes in a single table

What should businesses and individuals do?

1. Accountants and company owners need to update the settings in their accounting software before calculating salaries and filing returns for August (which are submitted in September).
2. Self-insured persons (SOL) need to change the amount in their monthly bank order for the transfer of social security contributions from August 2026, so that no minor arrears arise with the National Revenue Agency (NAP) and no interest is charged.
3. Budget planning: Bear in mind that, according to the three-year budget framework, the approved ceiling of 2300 euros is planned to be frozen at this level for 2027 and 2028.